CAJ | 학술논문

上市公司审计意见类型是投资者做出科学决策和监管部门进行有效监管所参考的重要会计信息。学术界对审计意见类型影响因素的研究主要是从审计主体角度出发来进行探讨，而从审计对象角度的研究近年来日益兴起。本文从审计对象的公司治理状况入手’，以2007—2011年我国民营上市公司为研究对象，采用混合Logit回归模型以及基于平衡面板数据的固定效应、随机效应和样本平均Logit回归模型，实证检验了公司治理对审计意见类型的影响。研究发现用指数来反映的公司治理质量确实是影响审计意见类型的重要因素之一，公司治理好的公司更容易被出具标准无保留审计意见类型。
상시공사심계의견류형시투자자주출과학결책화감관부문진행유효감관소삼고적중요회계신식。학술계대심계의견류형영향인소적연구주요시종심계주체각도출발래진행탐토，이종심계대상각도적연구근년래일익흥기。본문종심계대상적공사치리상황입수’，이2007—2011년아국민영상시공사위연구대상，채용혼합Logit회귀모형이급기우평형면판수거적고정효응、수궤효응화양본평균Logit회귀모형，실증검험료공사치리대심계의견류형적영향。연구발현용지수래반영적공사치리질량학실시영향심계의견류형적중요인소지일，공사치리호적공사경용역피출구표준무보류심계의견류형。
Audit opinion types on listed companies are the important accounting reference for investors＇ scientific decisions and for the government＇ effective supervision. The research aspect is being transferred from the audit subject to the audit object in recent years. By using the pooled OLS model based on the unbalanced panel data, and the fixed effect model, random-effect model and population-average logistic model based on the balanced panel data of China＇ private listed firms over the period of 2007 to 2011, this paper empirically examines whether corporate governance affect the audit opinion types. The results show that firms with higher quality of corporate governance are easier to receive qualified audit opinions.